:root{--navy:#073a63;--navy-dark:#052c4b;--blue:#075b91;--gold:#d4b85e;--gold-light:#efdc99;--paper:#f5f6f3;--cream:#f3f1e8;--ink:#102f48;--muted:#526778;--red:#a72f2c;--line:#d7e0e5;--white:#fff;--green:#315c4a;--shadow:0 14px 40px rgba(1,30,52,.12)}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:80px}body{margin:0;background:var(--white);color:var(--ink);font-family:Arial,"Helvetica Neue",sans-serif;line-height:1.5}button,a{font:inherit}button{cursor:pointer}a{color:inherit;text-decoration:none}img{max-width:100%}.skip-link{position:fixed;z-index:1000;left:10px;top:-80px;background:#fff;color:#000;padding:12px 18px}.skip-link:focus{top:10px}.eyebrow{text-transform:uppercase;letter-spacing:.16em;font-size:12px;font-weight:800;color:var(--gold-light);margin:0 0 14px}.eyebrow.dark{color:var(--blue)}.button{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 20px;border:2px solid transparent;font-weight:800}.button.gold{background:var(--gold);color:#132f42}.button.ghost{border-color:#fff;color:#fff}.button.navy{background:var(--navy);color:#fff}.button:hover,.button:focus-visible{transform:translateY(-2px);box-shadow:0 7px 18px rgba(0,0,0,.18)}:focus-visible{outline:3px solid #f4c842;outline-offset:3px}
.topbar{height:76px;background:var(--navy-dark);color:white;display:flex;align-items:center;padding:0 clamp(18px,4vw,62px);gap:38px;position:sticky;top:0;z-index:30;box-shadow:0 2px 8px rgba(0,0,0,.18)}.brand{display:flex;align-items:center;gap:10px;font-family:Georgia,serif;font-weight:700;font-size:25px;white-space:nowrap}.brand small{font:700 12px Arial}.brand-mark{width:39px;height:39px;border:2px solid currentColor;border-radius:50%;display:grid;place-items:center;font:800 13px Arial;letter-spacing:-1px}.nav{display:flex;align-items:center;justify-content:center;gap:28px;font-size:14px;font-weight:700;flex:1}.nav a{padding:27px 0;border-bottom:3px solid transparent}.nav a:hover,.nav a:focus{border-bottom-color:var(--gold)}.header-cta{border:1px solid var(--gold);background:var(--gold);color:#122c3e;padding:11px 17px;font-weight:800}.menu-button{display:none;background:none;border:0;padding:8px}.menu-button span{display:block;width:25px;height:2px;background:white;margin:5px}
.hero{min-height:650px;background:linear-gradient(90deg,rgba(2,31,55,.98) 0%,rgba(2,31,55,.9) 46%,rgba(2,31,55,.25) 100%),url('../business-hero-usa-plans.webp') center/cover no-repeat;color:white;display:flex;align-items:center;padding:70px clamp(22px,7vw,110px)}.hero-copy{max-width:790px}.hero h1{font:700 clamp(44px,6.3vw,82px)/.99 Georgia,serif;letter-spacing:-.025em;max-width:780px;margin:0}.hero-copy>p:not(.eyebrow):not(.trust-line){font-size:19px;line-height:1.6;max-width:690px;margin:24px 0 30px}.hero-actions{display:flex;gap:12px;flex-wrap:wrap}.trust-line{font-size:12px;color:#d8e3ea;margin:20px 0 0}
.audience-panel{background:var(--navy);color:#fff;padding:65px clamp(22px,6vw,90px) 78px}.section-heading{max-width:800px;margin-bottom:34px}.section-heading.light{color:#fff}.section-heading h2{font:700 clamp(34px,4.5vw,54px)/1.06 Georgia,serif;margin:0}.section-heading>p:last-child{font-size:17px;line-height:1.65;margin:15px 0 0;color:var(--muted)}.section-heading.light>p:last-child{color:#dbe5ec}.audience-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;max-width:1360px;margin:auto}.audience-card{background:#fff;color:var(--ink);padding:25px 22px;min-height:215px;border-top:5px solid var(--gold);display:flex;flex-direction:column;box-shadow:0 6px 14px rgba(0,0,0,.15)}.symbol{width:48px;height:48px;border-radius:50%;background:#eef3f5;color:var(--blue);font:700 27px Georgia,serif;display:grid;place-items:center;margin-bottom:15px}.audience-card strong{font:700 24px Georgia,serif}.audience-card span:not(.symbol){font-size:14px;color:var(--muted);margin:8px 0 17px}.audience-card b{margin-top:auto;color:var(--blue);font-size:13px}.audience-card:hover,.audience-card:focus-visible{transform:translateY(-4px)}
.proof-strip{display:grid;grid-template-columns:repeat(4,1fr);background:#fff;border-bottom:1px solid var(--line);padding:0 clamp(22px,5vw,74px)}.proof-strip div{padding:28px 20px;border-right:1px solid var(--line)}.proof-strip div:last-child{border-right:0}.proof-strip strong,.proof-strip span{display:block}.proof-strip strong{font:700 22px Georgia,serif;color:var(--navy)}.proof-strip span{font-size:13px;color:var(--muted);margin-top:5px}
.question-explorer,.resources,.topic-page{padding:82px clamp(22px,7vw,110px);max-width:1500px;margin:auto}.topic-tabs{display:flex;gap:9px;overflow:auto;padding:4px 3px 14px;scrollbar-width:thin}.topic-tabs button{border:1px solid var(--line);background:#fff;color:var(--navy);padding:12px 16px;font-weight:800;white-space:nowrap}.topic-tabs button[aria-selected="true"]{background:var(--navy);color:white;border-color:var(--navy)}.topic-panel{border:1px solid var(--line);box-shadow:var(--shadow);background:#fff}.topic-intro{display:grid;grid-template-columns:1.5fr .8fr;gap:40px;padding:38px}.topic-intro h3{font:700 clamp(29px,3vw,42px)/1.1 Georgia,serif;margin:0 0 15px}.topic-intro>div>p:last-child{font-size:17px;line-height:1.65;color:var(--muted)}.topic-intro aside{background:var(--cream);padding:25px}.topic-intro aside strong{font:700 20px Georgia,serif}.topic-intro ul,.topic-page-intro ul{padding-left:20px}.topic-intro li,.topic-page-intro li{margin:9px 0}.topic-intro aside .button{margin-top:9px;width:100%}.faq-list{border-top:1px solid var(--line)}.faq{border-bottom:1px solid var(--line);background:#fff}.faq summary{list-style:none;cursor:pointer;padding:21px 25px;font-weight:800;display:flex;gap:20px;justify-content:space-between}.faq summary::-webkit-details-marker{display:none}.faq summary span{font-size:24px;color:var(--blue);line-height:1}.faq[open] summary span{transform:rotate(45deg)}.faq div{padding:0 60px 24px 25px}.faq p{color:var(--muted);line-height:1.65;margin:0 0 12px}.faq a,.text-link{color:var(--blue);font-size:13px;font-weight:800}.text-link{display:inline-block;margin:24px 28px}
.nonprofit-feature{background:linear-gradient(115deg,var(--green),#173f3e);color:#fff;padding:78px clamp(22px,7vw,110px);display:grid;grid-template-columns:1.25fr .75fr;gap:60px;align-items:center}.nonprofit-copy h2{font:700 clamp(35px,4.2vw,54px)/1.05 Georgia,serif;margin:0}.nonprofit-copy>p:not(.eyebrow){font-size:17px;line-height:1.65;color:#e1ebe5}.check-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:26px 0}.check-grid span{background:rgba(255,255,255,.09);padding:13px}.nonprofit-card{background:#fff;color:var(--ink);padding:30px;border-top:6px solid var(--gold);box-shadow:var(--shadow)}.nonprofit-card>p:first-child{text-transform:uppercase;font-size:11px;letter-spacing:.13em;color:var(--blue);font-weight:800}.nonprofit-card h3{font:700 30px/1.1 Georgia,serif;margin:10px 0}.nonprofit-card li{margin:8px 0}.nonprofit-card button,.resource-grid button{width:100%;border:1px dashed #8ca0ad;background:#eef1f1;color:#596d78;padding:12px;font-weight:800;cursor:not-allowed}
.resource-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.resource-grid article{border:1px solid var(--line);padding:25px;display:flex;flex-direction:column;min-height:230px}.resource-grid article>span{text-transform:uppercase;color:var(--blue);font-size:11px;letter-spacing:.13em;font-weight:800}.resource-grid h3{font:700 25px Georgia,serif;margin:12px 0 8px}.resource-grid p{color:var(--muted);line-height:1.55}.resource-grid button{margin-top:auto}.affiliate-note{background:#f3f5f6;border-left:4px solid var(--gold);padding:18px;font-size:13px;margin:25px 0 0}
.how{background:var(--navy-dark);color:#fff;padding:72px clamp(22px,7vw,110px)}.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:25px;max-width:1400px;margin:auto}.steps div{border-top:1px solid #607c90;padding-top:22px}.steps b{width:38px;height:38px;border-radius:50%;background:var(--gold);color:var(--navy-dark);display:grid;place-items:center}.steps h3{font:700 22px Georgia,serif;margin:15px 0 8px}.steps p{color:#d5e0e7;font-size:14px}.contact{background:linear-gradient(100deg,#7f2523,var(--red));color:#fff;padding:58px clamp(22px,7vw,110px);display:grid;grid-template-columns:1.2fr .8fr;gap:50px;align-items:center}.contact h2{font:700 clamp(32px,4vw,48px)/1.05 Georgia,serif;margin:0}.contact p:not(.eyebrow){color:#f5dede;line-height:1.6}.contact-actions{display:grid;gap:10px}.contact-actions button{min-height:50px;border:2px solid #fff;background:#fff;color:#68211f;font-weight:800;text-align:left;padding:12px 17px}.connection-message{background:#fff8d9;color:#402f00;padding:15px;margin-top:10px;font-size:13px}
.topic-hero{background:linear-gradient(90deg,rgba(2,31,55,.98),rgba(7,58,99,.88)),url('../business-hero-usa-plans.webp') center 40%/cover;color:#fff;padding:80px clamp(22px,7vw,110px)}.topic-hero h1{font:700 clamp(43px,6vw,72px)/1 Georgia,serif;margin:0}.topic-hero div>p:last-child{font-size:19px;max-width:780px}.breadcrumbs{padding:15px clamp(22px,7vw,110px);display:flex;gap:10px;font-size:13px;color:var(--muted);border-bottom:1px solid var(--line)}.breadcrumbs a{color:var(--blue)}.topic-page-intro{display:grid;grid-template-columns:1.5fr .7fr;gap:55px;margin-bottom:70px}.topic-page-intro h2{font:700 clamp(34px,4vw,50px)/1.08 Georgia,serif;margin:0}.topic-page-intro>div>p:last-child{font-size:17px;line-height:1.7;color:var(--muted)}.topic-page-intro aside{background:var(--cream);padding:28px}.topic-page-intro aside h3{font:700 24px Georgia,serif;margin-top:0}.faq-list.wide{border:1px solid var(--line)}.related{background:var(--paper);padding:65px clamp(22px,7vw,110px)}.related h2{font:700 34px Georgia,serif}.related>div{display:grid;grid-template-columns:repeat(4,1fr);gap:15px}.related a{background:#fff;border:1px solid var(--line);padding:22px;display:flex;flex-direction:column}.related a strong{font:700 20px Georgia,serif}.related a span:not(.symbol){font-size:13px;color:var(--muted);margin-top:7px}.page-cta{background:var(--navy);color:#fff;padding:38px clamp(22px,7vw,110px);display:flex;align-items:center;justify-content:space-between;gap:30px}.page-cta h2{font:700 34px Georgia,serif;margin:0}.page-cta p{margin:6px 0 0;color:#d8e3eb}
footer{background:#031f36;color:#fff;padding:55px clamp(22px,6vw,90px) 26px;display:grid;grid-template-columns:1.4fr repeat(3,1fr);gap:42px}footer h3{font-size:14px;color:var(--gold-light);margin:0 0 15px}footer>div:not(.footer-brand){display:flex;flex-direction:column;gap:9px;font-size:13px}.footer-brand p{font-size:13px;line-height:1.5;max-width:340px;color:#cbd8e1}.disclaimer,.copyright{grid-column:1/-1}.disclaimer{border-top:1px solid #4a677c;padding-top:20px;font-size:11px;line-height:1.55;color:#bdcbd5}.copyright{font-size:11px;color:#9fb2c1;margin:0}.inverse{color:#fff}
@media(max-width:1000px){.nav{gap:17px}.nav a{font-size:12px}.audience-grid,.resource-grid{grid-template-columns:repeat(2,1fr)}.proof-strip{grid-template-columns:repeat(2,1fr)}.proof-strip div:nth-child(2){border-right:0}.proof-strip div:nth-child(-n+2){border-bottom:1px solid var(--line)}.topic-intro,.nonprofit-feature,.contact,.topic-page-intro{grid-template-columns:1fr}.steps,.related>div{grid-template-columns:repeat(2,1fr)}}
@media(max-width:760px){html{scroll-padding-top:64px}.topbar{height:64px;padding:0 15px;gap:12px}.brand{font-size:21px}.brand-mark{width:34px;height:34px}.menu-button{display:block;margin-left:auto}.header-cta{font-size:11px;padding:9px}.nav{display:none;position:absolute;top:64px;left:0;right:0;background:var(--navy-dark);flex-direction:column;align-items:stretch;gap:0;padding:8px 17px 18px}.nav.open{display:flex}.nav a{padding:13px 4px;border-bottom:1px solid #355a76;font-size:14px}.hero{min-height:610px;padding:60px 20px;background-position:61% center}.hero h1{font-size:46px}.hero-copy>p:not(.eyebrow):not(.trust-line){font-size:16px}.audience-panel,.question-explorer,.resources,.topic-page,.nonprofit-feature,.how,.contact{padding:55px 20px}.audience-grid{grid-template-columns:1fr 1fr;gap:9px}.audience-card{padding:18px 15px;min-height:200px}.audience-card strong{font-size:20px}.topic-intro{padding:24px 18px;gap:22px}.topic-tabs button{padding:10px 12px;font-size:13px}.faq summary{padding:18px 16px}.faq div{padding:0 22px 20px 16px}.check-grid{grid-template-columns:1fr}.resource-grid{grid-template-columns:1fr}.steps{grid-template-columns:1fr 1fr}.topic-hero{padding:58px 20px}.breadcrumbs{padding:13px 20px;overflow:auto}.related{padding:50px 20px}.related>div{grid-template-columns:1fr 1fr}.page-cta{padding:36px 20px;align-items:stretch;flex-direction:column}.page-cta .button{width:100%}footer{grid-template-columns:1fr 1fr;padding:44px 20px 24px}.footer-brand{grid-column:1/-1}}
@media(max-width:460px){.header-cta{display:none}.hero{min-height:590px}.hero h1{font-size:40px}.hero-actions{display:grid}.audience-grid{grid-template-columns:1fr}.audience-card{min-height:175px}.proof-strip{grid-template-columns:1fr}.proof-strip div{border-right:0;border-bottom:1px solid var(--line)!important}.section-heading h2{font-size:35px}.steps,.related>div{grid-template-columns:1fr}.topic-hero h1{font-size:39px}footer{grid-template-columns:1fr}.footer-brand{grid-column:auto}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

/* USAPlans Version 4 publication, trust and article pages */
.nonprofit-card .button{width:100%;margin-top:12px}.contact-actions a{min-height:50px;border:2px solid #fff;background:#fff;color:#68211f;font-weight:800;text-align:left;padding:12px 17px;display:flex;align-items:center}.contact-actions a:hover,.contact-actions a:focus-visible{background:var(--gold);border-color:var(--gold);color:var(--navy-dark)}
.featured-reading{padding:82px clamp(22px,7vw,110px);background:var(--paper)}.article-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;margin-bottom:28px}.reading-card{background:#fff;border:1px solid var(--line);border-top:4px solid var(--gold);padding:24px;display:flex;flex-direction:column;min-height:245px}.reading-card>span{font-size:11px;letter-spacing:.13em;text-transform:uppercase;color:var(--blue);font-weight:800}.reading-card h3{font:700 24px/1.15 Georgia,serif;margin:12px 0}.reading-card p{color:var(--muted);font-size:14px;line-height:1.6}.reading-card .text-link,.resource-grid .text-link{margin:auto 0 0}.resource-grid article .text-link{display:block}.affiliate-note a{text-decoration:underline;color:var(--blue);font-weight:800}
.article-hero,.plain-hero{background:linear-gradient(105deg,var(--navy-dark),var(--navy));color:#fff;padding:82px clamp(22px,7vw,110px)}.article-hero>div,.plain-hero>div{max-width:1000px}.article-hero h1,.plain-hero h1{font:700 clamp(42px,6vw,70px)/1.03 Georgia,serif;margin:0}.article-hero>div>p:not(.eyebrow),.plain-hero>div>p:not(.eyebrow){font-size:18px;line-height:1.7;max-width:850px;color:#e0e9ef}.byline{display:flex;gap:18px;flex-wrap:wrap;font-size:13px;margin-top:24px;color:#d6e2e9}.byline strong{color:var(--gold-light)}
.article-body,.plain-body{max-width:980px;margin:auto;padding:70px 24px 90px}.article-body>section,.plain-body>section{margin:0 0 48px}.article-body h2,.plain-body h2,.faq-topic>h2{font:700 clamp(29px,3.5vw,39px)/1.15 Georgia,serif;color:var(--navy);margin:0 0 18px}.article-body p,.plain-body p{font-size:17px;line-height:1.78;color:#314b5e}.article-note{background:#eef4f7;border-left:5px solid var(--blue);padding:18px 20px;margin:0 0 42px}.checklist{background:var(--cream);border-top:5px solid var(--gold);padding:28px;margin:48px 0}.checklist h2{font-size:29px}.checklist ul{columns:2;column-gap:45px;padding-left:22px}.checklist li{margin:10px 0;break-inside:avoid}.sources{border-top:1px solid var(--line);padding-top:35px}.sources p{font-size:14px}.sources li{margin:11px 0}.sources a{color:var(--blue);text-decoration:underline}.article-end{background:var(--paper);padding:30px;margin-top:55px}.article-end h2{font-size:31px}.article-end p{font-size:15px}.in-page-reading{margin-top:65px}.in-page-reading>h2{font:700 35px Georgia,serif}.plain-body>.article-grid{max-width:1280px}.plain-body:has(>.article-grid){max-width:1400px}.faq-topic{margin-bottom:70px}.faq-topic>p{font-size:16px}.contact-directory{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-bottom:35px}.contact-directory a{border:1px solid var(--line);border-left:5px solid var(--gold);padding:20px;background:#fff;display:flex;flex-direction:column}.contact-directory strong{font:700 20px Georgia,serif;color:var(--navy)}.contact-directory span{font-size:13px;color:var(--blue);margin-top:5px}
footer{grid-template-columns:1.45fr repeat(4,1fr);gap:34px}.footer-email{font-size:13px;color:var(--gold-light);font-weight:800}
@media(max-width:1100px){footer{grid-template-columns:1.4fr repeat(2,1fr)}}
@media(max-width:1000px){.article-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:760px){.featured-reading{padding:55px 20px}.resource-grid,.article-grid{grid-template-columns:1fr}.article-hero,.plain-hero{padding:58px 20px}.article-body,.plain-body{padding:50px 20px 70px}.checklist ul{columns:1}.contact-directory{grid-template-columns:1fr}}